In contemporary states the code of behaviour and social interactions are regulated by acts. However, due to the fact that the law-maker tries to make the text of a particular act precise, undubious, clear and comprehensive, some legal provisions are determined by by-laws –rulebooks especially. Such rulebooks are called general enactments for law enforcement and are passed by the administrative bodies with the goal to enforce specific act provisions as efficient as possible. The taxation procedure in the Republic of Croatia is regulated by the General tax Act, the most provisions of which came into effect on 1 january 2009. The Minister of Finance is authorized to pass such rulebooks for better understanding and their easier enforcement. Some act provisions were analyzed in more details in three rulebooks until 30 April 2009, which was published in the Official Gazette no. 59/2009. One rulebook determines the issues of acting in a good faith, economic entity and tax report forms. The other rulebook deals with the determination of the fee compensation to the representatives on official business. The third rulebook defines the form, contents, terms and ways of delivery of business records and reports kept in an electronic form.
The value added tax was considerably changed on 10 July 2009 when the Croatian Parliament passed the Act on Amendments of the Value Added Tax Act (Official Gazette no. 87/09), which will become effective on 1 January 2010. This Act means a partial compliance with the EU acquis communautaire in the field of taxation with the value added tax. However, on 30 July 2009 the Croatian Parliament passed the Act on Amendments of the Act on Value Added Tax (Official Gazette 94/09), according to which the general value added tax rate of 22% was replaced by 23%.
The Act on Amendments to the Act on Special Taxes on Cars, Other Motor Vehicles, Vessels and Aircrafts came into effect in August 2009. The most important novelties refer to the definition of new cars as objects of taxation, equalization of the tax base according to the value for all objects of taxation, the amount of the special tax and the change of the amounts of cash penalties. In general the Act on Special Taxes on Cars, Other Motor Vehicles, Vessels and Aircrafts determines the payment of a special tax on cars, other motor vehicles, vessels and aircrafts which are imported or produced and sold in the Republic of Croatia as well as the payment of a special sales tax on the used cars, other motor vehicles, vessels and aircrafts which are bought or acquired by legal or physi
Autorica u ovom članku razmatra pitanja vezana za jedan vrlo bitan institut našega radnog zakonodavstva, a to je pretvaranje radnog odnosa na određeno vrijeme u radni odnos na neodređeno vrijeme. Stoga će se u ovom članku dati prikaz pretpostavaka koje trebaju biti ispunjene da bi se radni odnos na određeno vrijeme pretvorio u radni odnos na neodređeno vrijeme, pravna priroda tih pretpostavaka te novija sudska praksa i novine koje bi na ovom području radnopravnih odnosa trebale biti uvedene kroz nacrt prijedloga (novog) Zakona o radu.
Uvod
Sklapanje ugovora o radu
Pretpostavke pod kojima se može sklopiti ugovor o radu na određeno vrijeme
Pretpostavke pod kojima ugovor o radu na određeno vrijeme prelazi u ugovor o radu na neodređeno vrijeme
Utjecaj stečaja na pretvaranje radnog odnosa na određeno vrijeme u radni odnos na neodređeno vrijeme
Ugovor o radu na određeno vrijeme i zaštićene kategorije radnika
Dopuštenost revizije u sporovima kojima se traži utvrđenje pretvaranja ugovora o radu na određeno vrijeme u ugovor o radu na neodređeno vrijeme
The article deals with the Art. 6 of the Rome II Regulation. It contains specific provisions of the delict statute for acts of unfair competition and restricting free competition, which became unified when the Rome II Regulation became effective on 11 January 2009. Although it comprises several aspects of market competition, upon determination of the applicable law for private-legal consequences of violation of the provisions regarding unfair market competition and prohibited limitations of market competition, the Art. 6 of the Rome II Regulation applies the same point of contact i.e. locus laesionis. Acccordingly, the Art. 6 of the Rome II Regulation is based on the effects doctrine. Principally, it points to the application of the law of the point of act i.e. the law of the market of the specific country (lex mercati). The authors expect from the Art. 6 of the Rome II Regulation, as the provision of the European secondary law, to become a new amendment to the provisions of the European international cartel private law contained in the Art. 81. and 82. of the Agreement of EC Establishment and to help in the affirmation of the private law aspects of the Competition law (in a broader sense).
Autori: Prof. dr. sc. Vilim BOUČEK Melita KUHARIĆ, dipl. iur.
The conditions of performing the activities of a private detective and the rights and obligations of private detectives were regulated by the Act on Protection of Persons and Property, which became non-effective when the new regulations in this field came into effect. The new Act on Private Detectives regulates the conditions for provision of private detective services, the authorization for issuing the approval of performing the activities and the permit for provision of private detective activities as well as the way of performing private detective activities. The Act became effective in March 2009. It should be taken into account that the activities of a private detective comprise the collection of information and data necessary for determination of the facts, an insight into the personal and other data and the use and processing of personal and other data for the needs of a particular client, all within the limits of the authorization provided by the client and according to the provisions of the Act on Private Detectives.
According to the Act on General Administrative Procedure the final decision (against which one cannot or did not file an appeal) the administrative procedure can be cancelled after supervision if there exists an abvious violation of the tangible law. Thus it is possible to terminate the final decision against which an appeal can be filed (if the appeal was not filed within statutory term). It is also possible to terminate the final decision, against which an appeal cannot be filed and the decision made at the court of the second instance can be cancelled and against such a decision it is possible to directly make an administrative lawsuit. In theory it was considered that the term for cancellation after supervision was respected if within this term the decision was sent from the authorized body. However, the decision of the Constitutional Court from 2006 took a viewpoint that the final decision regarding the cancellation of the construction permit after supervision was made on time if such a decision was made and delivered to the party within the period of one year since the day when the construction permit became final.
The return (relapse in legal terms) into the previous condition represents an institute which is in the field of administration and administrative law regulated by the Act on General Administrative Procedure, whereas in the field of taxes the return into the previous condition is regulated by the provisions of the General Tax Law and subsidiarily the Act on General Administrative Procedure. Actually, the return into the previous condition represents an extraordinary legal remedy which will be allowed if a party due to some reasonable reasons missed to perform a certain activity within the given period and has therefore been excluded from performing such an activity. The authorized body shall permit the reutrn upon request of the party to return the procedure to the previous condition before missing the performance of a certain activitiy in a particular period. The return to the previous condition will also be allowed to the party who due to the lack of knowledge or an obvious mistake made a claim on time but to the unauthorized public body.
Today's offer of a wide range of financial and project investments requires a rather rich and practical offer to the clients of various status and structural forms. The contract on the lump sum of indebtedness and securities offers to clients the opportunity to sign just one contract for the defined longer period and to obtain the financial support of various types and for various purposes. Through such a type of business relationship the client has a concrete insight into his/her business and financial possibilities for a longer period of time, whereas the creditor (the bank) can control this projection. In this way the elements of time and costs for obtaining the corresponding forms of financing are reduced. Accordingly, the contracts on the lump sum of indebtedness and securities represent one of the most common contractual relationships between the bank and the clients – legal persons mostly.
A business share in a limited liability company can be transferred from one legal or physical person to another. Such a legal business requires a contract in a form of a public notary document or a solemnizied document (private document certified by a public notary). The above stated contract, which is in practice often called a contract on transfer of business share, is regarded as a two-party legal business because according to such a contract the present owner of a business share transfers this business share to a new owner. The validity of such a contract is determined by the provisions of the Companies Act, the provisions of the Act on Obligatory Relations and other regulations referring to contract validity. Such a contract, as any other, may become invalid.
In general, preferential right represents the right to separate satisfaction, i.e. the right of the creditor in bankruptcy procedure to claim for the preferential and seperate satisfaction of his/her claims on the particular part of the bankruptcy estate. Such a right is regulated by the Bankruptcy Act. The bearer of such a right is called a separate creditor. The typically separable creditors are certainly the bearers of the lien right and in view of real estate such persons are called mortgage creditors, which includes the fiduciary creditors as well. Different than the preferential right is the right to exemption in enforcement proceedings, which represents the right of a certain person who has some real or obligatory right to a specific object or right
The new Act on Criminal Procedure came into effect on 1 January 2009. There appeared a specific situation regarding its becoming effective, since only a few provisions actually came into effect on the above stated date and the application of the most of them was postponed. Before the new Act on Criminal Procedure completely came into effect it, the Act was amended in June this year (the amendments became effective in July this year) comprising the changes of 118 articles. It was not just a dressed-up change, as it was announced, so the persons who have to apply the above stated Act in practice did not have any time to make adjustments and analyses. The amendments comprise a new institute of audit as an extraordinary legal remedy against the court decisions made in the former state as well as the previous and temporary measures of insurance of property claims in a criminal procedure and depriving of benefits from property. As a conclusion, the author of this article states that the amendments of the above stated Act should have become effective on 1 January 2010 in order to leave to addressees enough time to make adjustments.
The statute of an investment fund, as a document determining the relationship between the investor and the company for investment fund management, contains a large number of information as the prospecturs itself including some additional information depending on the type of the fund. The principle of the complete and truthful information/data is applied both on the prospectus and the statute of the investment fund, which means that the issue of the responsibility for untruthful and incomplete information/data is applied to the statute in the same way as to the prospectus. According to the provisions of the analyzed regulations (including UCITS Directives) the statute of an investment fund represents a constituent part of the prospecuts even in a concrete sense because it should be enclosed to the prospectus, which means it is accessible to the investors in the same way as the prospectus.
Autori: Mr. sc. Loris BELANIĆ, dipl. iur. Mr. sc. Gabrijela MIHELČIĆ, dipl. iur.
The second part of the article deals with the contracts on consumer credit in view of the New Directive 2008/48/EC regarding the contracts on consumer credit with the focus on some provisions which are essential for the contract itself. They refer to the evaluation of the consumer’s solvency (the important issues are credit rating and responsible credit approval), the form of the contract and the information from the contract on credit, especially those referring to the interest rate. In the contract on consumer credit the specific consumer rights are protected, one of the most important being the consumer right to contract termination. The important consumer right is also the right to termination of the contract on credit on indefinite time, the issues referring to early credit repayment, transfer of rights and others.